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我国社会保障收费制度越来越难以满足社会保障对资金的庞大需求。现行社会保障资金的筹措机制设计和管理体系存在许多问题。建立我国社会保障税法律体系在社会、经济、法治、行政方面存在着可行性条件。我国社会保障税立法应遵循立足国情、循序渐进,权利义务相统一,简化税制,由“费”到“税”平稳过渡等原则,并具体规制我国社会保障法的纳税义务人、课税对象、税目、税率、减免项目等内容。
The social security fee system in our country is getting harder and harder to meet the huge demand for social security funds. There are many problems with the design and management system of the current financing mechanism for social security funds. The establishment of China’s social security tax legal system in the social, economic, legal and administrative aspects of the existence of feasible conditions. China’s social security tax legislation should follow the principles of national conditions, step by step, the unity of rights and obligations, simplify the tax system, from “fee ” to “tax ” smooth transition and other principles, and specifically regulate China’s social security law taxpayers, classes Tax objects, tax items, tax rates, exemption items and so on.